! the nonrefundable portion — 0425 Inst CT-1X (PDF)

CAUTION sick and family leave compensation paid in 2021

expired on February 28, 2025, for most employers. For more information about the period of limitations, see Is There a Deadline for Filing Form CT-1 X , earlier.

If you’re correcting the nonrefundable portion of the credit for qualified sick and family leave compensation for leave taken after March 31, 2021, and before October 1, 2021, that you reported on Form CT-1, line 17b, enter the total corrected amount from Worksheet 2, Step 2, line 2r, in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2. For more information about the credit for qualified sick and family leave compensation, go to IRS.gov/PLC .

For corrections to 2021, 2022, or 2023 Form CT-1, line 17b, the credit for qualified sick and family leave compensation is only available for compensation paid in 2021, 2022, or 2023 with respect to leave taken after March 31, 2021, and before October 1, 2021. If you're correcting a year before 2021 because the period of limitations is still open, don't enter any amount on line 20b.

Copy the amount in column 3 to column 4. However, to properly show the amount as a credit or balance due item, enter a positive number in column 3 as a negative number in column 4 or a negative number in column 3 as a positive number in column 4. For an example of how to report amounts in columns 1–4 for an employment tax credit, see the instructions for line 19, earlier.

Be sure to explain the reasons for this correction on line 43.

20c. Nonrefundable Portion of COBRA Premium Assistance Credit COBRA premium assistance was available for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021. For more information, see Credit for COBRA premium assistance payments is limited to periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021 under Reminders , earlier.

Column 1 Column 2 Column 3 Column 4 (corrected (Form CT-1, (difference) amount) line 16)

2,000.00 1,000.00 1,000.00 -1,000.00

(Form CT-1, line 16)

(difference) (tax correction)

14 Instructions for Form CT-1 X (Rev. 4-2025)

Premium payees that receive an election from an

TIP assistance eligible individual are entitled to the

COBRA premium assistance credit for premiums not paid during the quarter in which the election is received. See Notice 2021-31 for more information.

If you’re correcting the nonrefundable portion of the COBRA premium assistance credit that you reported on Form CT-1, line 17c, enter the total corrected amount from Worksheet 3, Step 2, line 2g, in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2.

Be sure to explain the reasons for this correction on line 43.

20d. Number of Individuals Provided COBRA Premium Assistance If you’re correcting the number of individuals provided COBRA premium assistance that you reported on Form CT-1, line 17d, enter the total corrected amount in column

In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2.

Be sure to explain the reasons for this correction on line 43.

21. Subtotal Combine the amounts from column 4 on lines 6–20c and enter the result on line 21.

Example. You entered “-500.00” in column 4 of line 6, “-100.00” in column 4 of line 7, and “1,400.00” in column 4 of line 18. Combine these amounts and enter “800.00” in column 4 of line 21.

Line 6 -500.00 Line 7 -100.00 Line 18 + 1,400.00 Line 21 800.00

24. Refundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken After March 31, 2020, and Before April 1, 2021

Generally, the period of limitations for correcting